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W.T.AS. NOS. 140 TO 143/PB OF 2002, DECIDED ON 2ND JUNE, 2005. versus W.T.AS. NOS. 140 TO 143/PB OF 2002, DECIDED ON 2ND JUNE, 2005.


Sections 2 (16) and 16 Wealth Tax Rules, 1963, R8 (3) were found adjacent to their estate levying a property tax on agricultural land of the land, and it was immovable for the citizen to be taxed on the property estate. Was understood. Most of the rent that was levied was taxed which was ten times higher than the rental value of the property. The money was also included in the car while exemption was not allowed in relation to a carrier wagon. There is no distinction between agricultural land or rural agricultural land wherever it is cultivated and so is included in the record of the taxation, it could also be conducted as an agricultural land test which was actually cultivated ated and the record of income. Soon after I was listed, the land revenue was being paid in it. The co-owners of the underground land were granted immunity, but the AssisiC was exempted from dealing with the assessments, being unable to deal with the situation, directed the diagnostic officer to deal. Pull all this agricultural land from the estate of the Assisi Premises which was leased by the property, which will be assessed at ten times the original rent received by the Assisi and the property, if any, of which Was not allowed will remain at the same price. The Assessing Officer will confirm that the Commissioner Income Tax (Appeals) had estimated the car, that the AssisiC was not the owner of any vehicle and then removed it by calculating the tax wagon. , However, was considered to be taxable because it was not used for agricultural purposes

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